L83809 L8 Ruling Active

The tariff classification of a thermometer, cookware scraper and tool rack from China and Taiwan.

Issued May 13, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.10.4000, 3925.90.0000, 9025.19.8080

Headings: 3925, 3924, 9025

Product description

The leaf window thermometer (Sku #29220) is a window thermometer shaped like a leaf. It can be attached to a window to read the outdoor temperature. The cookware scraper (Sku #29650) is composed of polypropylene plastic and is meant to scrape baked or cooked food from pots and pans. The tool rack (Sku #29800) is composed of polystyrene plastic and is designed to be mounted to a wall by means of the included hardware and screws. It is designed to hold up to 50 tools, such as wrenches, screwdrivers and hammers.

CBP rationale

The applicable subheading for the window thermometer will be 9025.19.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for thermometers, not liquid filled and not clinical. The applicable subheading for the cookware scraper will 3924.10.4000, HTS, which provides for tableware, kitchenware, other household articles…of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the tool rack will be 3925.90.0000, HTS, which provides for builders’ ware of plastics, not elsewhere specified or included: other.

Full text

NY L83809 May 13, 2005 CLA-2-39:RR:NC:SP:221 L83809 CATEGORY: Classification TARIFF NO.: 9025.19.8080; 3924.10.4000; 3925.90.0000 Ms. Francine Marcoux Hampton Direct Inc. 350 Pioneer Drive, P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a thermometer, cookware scraper and tool rack from China and Taiwan. Dear Ms. Marcoux: In your letter dated April 13, 2005, you requested a tariff classification ruling. Photographs were provided with your letter. The leaf window thermometer (Sku #29220) is a window thermometer shaped like a leaf. It can be attached to a window to read the outdoor temperature. The cookware scraper (Sku #29650) is composed of polypropylene plastic and is meant to scrape baked or cooked food from pots and pans. The tool rack (Sku #29800) is composed of polystyrene plastic and is designed to be mounted to a wall by means of the included hardware and screws. It is designed to hold up to 50 tools, such as wrenches, screwdrivers and hammers. The applicable subheading for the window thermometer will be 9025.19.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for thermometers, not liquid filled and not clinical. The rate of duty will be 1.8 percent ad valorem. The applicable subheading for the cookware scraper will 3924.10.4000, HTS, which provides for tableware, kitchenware, other household articles…of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the tool rack will be 3925.90.0000, HTS, which provides for builders’ ware of plastics, not elsewhere specified or included: other. The rate of duty will be 5.3 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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